The following departmental income statement information is available for Ross Company: Department Department Department . B C Total Sales 33,600 42,000 38,900 114,500 Variable Costs 17,200 29,400 24,400 71,000 16,400 12,600 14,500 43,500 Contribution Margin Fixed Costs 9,600 16,200 11,200 37,000 Net Income 6,800 (3,600) 3,300 6,500 Case 1: All of Department B's fixed costs are indirect. If Department B is dropped, Ross Company's net income will (increase or decrease) by Case 2: All of Department B's fixed costs are direct. If Department B is dropped, Ross Company's net income will (increase or decrease) by Case 3: $14,000 of Department B's fixed costs are direct. If Department Bis dropped, Ross Company's net income will (increase or decrease by